Textual Amendments
F1Sch. 4A inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 4
Modifications etc. (not altering text)
C1Sch. 4A modified (17.7.2013) by Finance Act 2013 (c. 29), Sch. 40 para. 9(3)
7(1)This paragraph sets out rules for determining what counts as a dwelling for the purposes of this Schedule.U.K.
(2)A building or part of a building counts as a dwelling if—
(a)it is used or suitable for use as a single dwelling, or
(b)it is in the process of being constructed or adapted for such use.
(3)Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on such land) is taken to be part of that dwelling.
(4)Land that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of the dwelling.
(5)The subject-matter of a transaction is also taken to include an interest in a dwelling if—
(a)substantial performance of a contract constitutes the effective date of that transaction by virtue of a relevant deeming provision,
(b)the main subject-matter of the transaction consists of or includes an interest in a building, or a part of a building, that is to be constructed or adapted under the contract for use as a single dwelling, and
(c)construction or adaptation of the building, or part of the building, has not begun by the time the contract is substantially performed.
(6)In sub-paragraph (5) “contract”, “relevant deeming provision” and “substantially performed” have the same meaning as in paragraph 7(5) of Schedule 6B.
(7)A building or part of a building used for a purpose specified in section 116(2) or (3) is not used as a dwelling for the purposes of sub-paragraph (2) or (5).
(8)Where a building or part of a building is used for a purpose mentioned in sub-paragraph (7), no account is to be taken for the purposes of sub-paragraph (2) of its suitability for any other use.]